Business Control (10 op)

Learning outcomes

The student is able to
- prepare reports for management planning and control purposes
- prepare budgets and forecasts
- calculate the cost of a product or service using traditional cost accounting and activity-based costing
- use different investment criteria in capital budgeting

Aika ja paikka

Tuesdays 26.1.-27.4.2021 at 9-15

Oppimateriaalit

Books:
Gowthorpe, Catherine: Management Accounting, SOUTH-WESTERN CENGAGE Learning
Jones, Michael: Accounting, Wiley
Drury, Colin: Management and Cost Accounting, Thomson Business Press, (Chapter 15: The Budgeting Process)

https://www.accountingtools.com/podcasts/

Articles, ebooks, and other source references will be informed when the course starts.

Opetusmenetelmät

Online lectures and workshops (Zoom)
Independent work using software (Excel, Invest for Excel, Power BI)
Company case

Harjoittelu- ja työelämäyhteistyö

Software used on this study unit: MS Excel, Invest for Excel (Datapartner) and MS Power BI.
Company contact: TBA

Tenttien ajankohdat ja uusintamahdollisuudet

Introduction and start of the study unit 26.1.2021 at 9-15 in Zoom

Opiskelijan ajankäyttö ja kuormitus

10 ECTS = 270 hours of student work (1 ECTS = 27 hour

Sisällön jaksotus

Key performance indicators (KPI)
Cost accounting and Activity-based costing
Customer profitability
Budgeting and control
Capital budgeting and cash flow modelling
Management reporting
Practical company project

Arviointiasteikko

H-5

Lisätiedot

Opintojakso sopii suomenkielisille opiskelijoille. Jos olet suorittanut jo Talousohjaus -opintojakson, joka on osittain saman sisältöinen kuin tämä, ota yhteyttä ohjaajiin.

Students deepen their competence in management accounting and financial planning and control: financial analysis, budgeting, control, cost accounting, capital budgeting decisions and information systems which support decision making.

Lecturers: Kaija Koivusalo, Lauri Larjavaara, Tomy Kuokkanen (teacher trainee)